# Prop. Treas. Reg. § 1.1250-1: Gain from disposition of certain depreciable property.

Proposed regulation, not in force. REG-151416-06, 79 FR 65151, published 2014-11-03 <https://www.federalregister.gov/documents/2014/11/03/2014-25487/certain-distributions-treated-as-sales-or-exchanges>. Interprets 26 U.S.C. § 1250.

Par. 14. Section 1.1250-1 is amended by revising the section heading and adding a new sentence at the end of paragraph (f) to read as follows:

(f) * * * See also §§ 1.732-1(c)(2)(iii) and 1.755-1(c)(2)(iii) for rules governing the application of section 1250 to partnership property in situations in which the basis of the property is increased under section 732 or 734(b).

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